From Mr Robert Andrews

Sir, — I am disapointed that the Revd Maggie Durran gave inaccurate information (Gazette, 21 October).

Independent examination (IE) of a PCC’s accounts is required when the annual income exceeds £25,000, not £100,000 as stated in her article. Where the income of the PCC is be­tween £25,000 and £250,000, any competent person may carry out the IE. An audit is not required until income exceeds £500,000 p.a., not £250,000. Where the in­come exceeds £250,000, however, a qualified independent examiner is required.

A full list of the relevant qualifica­tions is included in the Charity Com­mission booklet CC32, section C2.

ROBERT ANDREWS
Fellow of the Association of Charity Independent Examiners
3 Sewards End, Wickford
Essex SS12 9PB